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The tariff classification of an LED light bulb from China
Issued November 16, 2018 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN3 N301374 (November 16, 2018)
Tariff classification
HTS codes: 8539.50.0010
Headings: 8539
Product description
The product under consideration identified as a non-dimmable LED Light Bulb, SKU Number 21207301, Style Number 31627. The light bulb features 60W replacement 9W actual, 800 Lumens, A19 Medium Base and 120V suitable for fully enclosed light fixtures. The bulb is intended for use in household lamps and light fixtures. It is an A series light bulb comprised of a translucent bulb and a standard screw-in type Edison base.
CBP rationale
The applicable subheading for the LED Light Bulb, SKU Number 21207301, Style Number 31627, will be 8539.50.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical filament or discharge lamps…; Light-emitting diode (LED) lamps; Of a type specified in statistical note 8(a) to this chapter.
Full text
N301374 November 16, 2018 CLA-2-85:OT:RR:NC:N4:410 CATEGORY: Classification TARIFF NO.: 8539.50.0010 Ms. Cheryl Barnes Dollar General Corporation 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of an LED light bulb from China Dear Ms. Barnes: In your letter dated October 24, 2018, you requested a tariff classification ruling. The product under consideration identified as a non-dimmable LED Light Bulb, SKU Number 21207301, Style Number 31627. The light bulb features 60W replacement 9W actual, 800 Lumens, A19 Medium Base and 120V suitable for fully enclosed light fixtures. The bulb is intended for use in household lamps and light fixtures. It is an A series light bulb comprised of a translucent bulb and a standard screw-in type Edison base. The applicable subheading for the LED Light Bulb, SKU Number 21207301, Style Number 31627, will be 8539.50.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical filament or discharge lamps…; Light-emitting diode (LED) lamps; Of a type specified in statistical note 8(a) to this chapter.” The rate of duty will be 2 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Hope Abada at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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